AICPA. 1987. Statement of Position 87–2, Accounting for Joint Costs of Informational Materials and Activities of Not-for-Profit Organizations that Include a Fund-Raising Appeal. New York: American Institute of Certified Public Accountants.
2.
AICPA. 1993. Exposure Draft—Proposed Statement of Position—Accounting for Costs and Activities of Not-for-Profit Organizations and State and Local Government Entities that Include a Fund-Raising Appeal. New York: American Institute of Certified Public Accountants.
3.
ArensonK. W.1996. “Donations to Charities Rose 11% Last Year, Report Says.”New York Times (May 23): A24.
4.
Ben-NerA.Van HoomissenT.. 1993. “A Portrait of the Nonprofit Sector in the Mixed Economy: New York 1981–1987.” In The Nonprofit Sector in the Mixed Economy, Ben-NerA.GuiB.Ann Arbor: The University of Michigan Press.
5.
BowenG. W.NygrenT. I.TurnerS. E.DuffyE. A.. 1994. The Charitable Nonprofits—An Analysis of Institutional Dynamics and Characteristics. San Francisco: Jossey-Bass Publishers.
6.
CallenJ. L.FalkH., 1993. “Agency and Efficiency in Nonprofit Organizations: The Case of ‘Specific Health Focus’ Charities.”The Accounting Review68 (January): 48–65.
7.
Council of Better Business Bureaus. 1994. Give But Give Wisely. Holiday Edition. Council of Better Business Bureaus.
8.
CraddockJ.FisherC., 1994. Encyclopedia of Associations—National Organizations of the United States 1995, 29th ed.New York: Gale Research.
9.
CrossenC.1990. “Imperfect Pitch—Organized Charities Pass off Mailing Costs as ‘Public Education.’” Wall Street Journal (October 29): 1.
10.
FroelichK. A.KnoepfleT. W.. 1996. “Internal Revenue Service 990 Data: Fact or Fiction?”Nonprofit and Voluntary Sector Quarterly25 (March): 40–52.
11.
GrimesA. J.1977. “The Fund-Raising Percentage as a Quantitative Standard for Regulation of Public Charities, with Particular Emphasis on Voluntary Health and Welfare Organizations.” In Research Papers Sponsored by the Commission on Private Philanthropy and Public Needs. Washington, D.C.: U.S. Department of the Treasury.
12.
GurinM. G.1982. What Volunteers Should Know for Successful Fund Raising. Stein and Day.
13.
HarrisJ. F.KlepperA.. 1977. “Corporate Philanthropic Public Service Activities.” In Research Papers Sponsored by the Commission on Private Philanthropy and Public Needs. Vol. 3. Washington, D.C.: U.S. Department of the Treasury.
14.
JohnsonB. W.RosenfeldJ. P.. 1991. “Examining the Factors that Affect Charitable Giving.”Trusts and Estates130 (August): 29–37.
15.
KhalafR.1992. “The Games Charities Play.”Forbes (October 26): 252–254.
16.
MorganJ. N.DyeR. F.HybelsJ. H.. 1977. “Results from Two National Surveys of Philanthropic Activity.” In Research Papers Sponsored by the Commission on Private Philanthropy and Public Needs. Vol. 1. Washington, D.C.: U.S. Department of the Treasury.
17.
PosnettJ.SandlerT.. 1989. “Demand for Charity Donations in Private Non-Profit Markets: The Case of the U.K.”Journal of Public Economics40: 187–200.
18.
RenzL.LawrenceS.TreiberR. R.. 1995. Foundation Giving, Yearbook of Facts and Figures on Private, Corporate, and Community Foundations. 1995 ed.New York: The Foundation Center.
19.
Rose-AckermanS.1986. “Charitable Giving and ‘Excessive’ Fundraising.” In The Economics of Nonprofit Organizations—Studies in Structure and Policy, Rose-AckermanS.. New York: Oxford University Press, 333–346.
20.
SchervishP. G.HavensJ. J.. 1994. “Wherewithal and Beneficence: Charitable Giving by Income and Wealth.”Indiana University Center on Philanthropy, Working Paper Series, Working Paper 94–3.
21.
SteinbergR.1983. “Two Essays on the Nonprofit Sector.” Doctoral dissertation. Philadelphia: University of Pennsylvania.
22.
SteinbergR.. 1986a. “Should Donors Care About Fundraising?” In The Economics of Nonprofit Organizations—Studies in Structure and Policy, Rose-AckermanS.. New York: Oxford University Press, 346–364.
23.
SteinbergR.. 1986b. “The Revealed Objective Functions of Nonprofit Firms.”Rand Journal of Economics17 (Winter): 508–526.
24.
TinkelmanD.1996. “An Empirical Study of the Effect of Accounting Disclosures upon Donations to Nonprofit Organizations.” Doctoral dissertation in Accounting. New York: Stern School of Business, New York University.
25.
WeisbrodB. A.DominguezN. D.. 1986. “Demand for Collective Goods in Private Markets: Can Fundraising Expenditures Help Overcome Free-Rider Behavior?”Journal of Public Economics30: 83–96.
26.
WhiteH.1980. “A Heteroscedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroscedasticity.”Econometrica48: 817–838.